TMI Blog2016 (10) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... - statutory remedy of appeal available to petitioner to file appeal within the prescribed time limit - Held that: - The alleged non-issuance of notice under Section 28 itself does not vitiate the entire proceedings. It cannot be said that the assessing officer is acting without jurisdiction by not issuing an appropriate notice under Section 28 of the Act of 1962 in determining the liability of an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice Tax Appellate Tribunal dated March 15, 2012. Learned Senior Advocate for the petitioner has submitted that, the customs authorities were required to issue a notice under Section 28 of the Customs Act, 1962 prior to assessing the liability of the petitioner. In the present case, the customs authorities did not do so. The customs authorities has assessed the liability unilaterally and witho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of alternative remedy is no bar to the invocation of the provisions of Article 226 of the Constitution of India. Learned Counsel for the customs authorities has submitted that, the impugned order is appealable to the Division Bench under Section 130 of the Customs Act, 1962. Moreover since the petitioner did not take appropriate steps within the time period specified by statute to avail of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot been paid, part paid or erroneously refunded. The alleged non-issuance of such notice under Section 28 itself does not vitiate the entire proceedings. It cannot be said that the assessing officer is acting without jurisdiction by not issuing an appropriate notice under Section 28 of the Act of 1962 in determining the liability of an assessee. Be that as it may, the petitioner had ample oppor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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